9911796707
TMI Blog1995 (9) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... lly, in respect of the assessee's second appeals for the assessment years 1985-86 and 1986-87 in respect of the revisionist's unit at Bareilly, and Trade Tax Revision No. 1171 of 1994 is directed against an order dated June 17, 1994, passed by the Trade Tax Tribunal, Bareilly, in respect of the assessee's second appeal for the assessment year 1987-88. All these revisions raised a common controversy. They were therefore, heard together and are disposed of by this common order. As stated above, the revisionist is a State Government Corporation established for the purpose of providing housing facilities to the people. It acquires land for conversion into building sites. It also constructs houses and for the construction of the houses, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o time to be used by him for the purposes of the contract only and value of the full quantity of materials or stores so supplied at the rates specified in the said Schedule or memorandum may be set-off or deducted from any sums then due, or thereafter to become due, to the contractor under the contract or otherwise, or against, or from the security deposit or the proceeds of sale thereof if the same is held in Government securities, the same or a sufficient portion thereof being in this case sale for the purpose. It shall be the responsibility of the contractor to ascertain from time to time from the Engineer-in-charge about the position or availability of the materials as aforementioned and any delay on the part of the Engineer-in-charge t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment at page 175 and it shows that there was no agreement transferring the property of the material supplied to the contractor who was to be liable for criminal breach of trust in case of their misuse clearly indicating thereby that the contractee, i.e., the Oil and Natural Gas Commission, continued to remain the owner of the materials and the contractor on being supplied those materials merely held them on trust to be used for the commission's work. Reliance was also placed on another judgment of this Court in Hindustan Housing Factory v. Commissioner of Sales Tax [1989] 75 STC 233; 1989 UPTC 468. In that case, the contractee, namely, the U.P. State Electricity Board, was to supply the requisite material like cement and steel. The e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt observed that though in a transaction of this type, there is no inherent sale, a sale inheres from the transaction and that by the use or consumption of material in the work of construction, there was passing of the property of the goods to the assessee from the Public Works Department. A similar controversy relating to another Corporation of the State of U.P., namely the U.P. State Electricity Board, came before me in Executive Engineer, Electricity Civil Construction Division, U.P. State Electricity Board v. Commissioner of Sales Tax 1994 UPTC 438. In that case, the terms of the agreement relating to the supply of goods to the contractor was exactly the same as in the present case and as reproduced above. On a consideration of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
